https://www.taxtmi.com/forum/issue?id=109609 Transport of chemicals in tankers may amount to Goods Transport Agency (GTA) service. If a person qualifies as a GTA and issues consignment notes, freight is taxable after prescribed abatement and the payer of freight is liable under the reverse charge mechanism. A manufacturer bearing freight must register and pay tax as the person liable under reverse charge. GTA providers must comply with consignment note obligations and may be relieved from reverse charge only where recipients do not fall within specified classes; providers otherwise follow normal registration rules when service turnover exceeds the statutory threshold. en-us Sat, 26 Dec 2015 11:22:37 +0530 Thu, 23 Jan 2025 15:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109609 Transport of chemicals in tankers may amount to Goods Transport Agency (GTA) service. If a person qualifies as a GTA and issues consignment notes, freight is taxable after prescribed abatement and the payer of freight is liable under the reverse charge mechanism. A manufacturer bearing freight must register and pay tax as the person liable under reverse charge. GTA providers must comply with consignment note obligations and may be relieved from reverse charge only where recipients do not fall within specified classes; providers otherwise follow normal registration rules when service turnover exceeds the statutory threshold. Discussion-Forum Service Tax Sat, 26 Dec 2015 11:22:37 +0530 https://www.taxtmi.com/forum/issue?id=109609